Appendix E.
REPORT OF THE SUPERINTENDENT OF IMPORTS AND EXPORTS FOR THE YEAR 1927.
I. LIQUOR.
1.—Duties.—The total net revenue collected was $1,483,098.20 as compared with $1,179,586.05 collected last year.
To this total European liquor contributed about one-third, Chinese liquor about two-thirds. Details will be found in Tables I, II and III.
The receipts from European liquor show an increase of some $60,000. This is entirely attributable to the increased consumption of beer coincident with the presence of a larger European Garrison.
Champagne, Whisky, and Port Wine remain remarkably constant: Brandy, and Liqueur show a slight drop compensated for by a rise in Gin and Vermouth.
Chinese liquor gives an increased return of $240,000. Comparison with 1926 is difficult as the rate was raised (from 60 cents to $1.20) only in October of that year. There is a striking fall in the number of gallons paying duty.
2.—Licences.—The responsibility for collecting fees in respect of Chinese Wine and Spirit Shops, Dealers, and Distilleries was transferred to the department on 1st April. Table III gives the amount collected for the last three quarters. It also gives the amount collected in respect of warehouses hitherto included under the heading of 'Duties.'
3.—Administration:—
(a) No special comment is called for in respect of European liquor.
(b) In the case of Chinese liquor the doubling of the rate brought the duty to about twice the wholesale price of the liquor. This gave a considerable impetus to evasion. Seizure of smuggled liquor on junks and sampans hailing from Macao and its neighbourhood effected by this department alone exceeded 3,900 gallons.
One large local distillery was convicted of Sunday distilling and of using a concealed store of fermenting material for the purpose. One spirit shop was convicted of fraud in the use of duty labels entrusted to it to facilitate its trading operations. The labels, though precisely accounted for in the books as having